In the business world, there has always been a tug-of-war over the value of IT. CIOs are trying to pressure the business side to invest more in technology, arguing that IT enables enterprises to be agile, improve product development and, ultimately, increase sales. Those on the business side haven't always been so quick to agree. They've largely viewed IT investments as a major expense with hard-to-track return on investment, and it has been traditionally difficult for CIOs to fully make the business case for the value in their services. That appears to be changing. The Gartner-Forbes 2012 Board of Directors Survey finds that half of the 175 board members polled had IT as the highest priority for investment in 2012, tied with investments in sales. Here are nine highlights from the survey.